Cost share: the promise and the proof.
Split the commitment into targets by period, then compare actual payroll, invoices and in-kind entries against them every quarter, not just at closeout.
What counts as cost share
Cost share counts only if your own records prove it, and it cannot also count on another federal award. It must be allowable and reasonable, with donated time valued at what similar work would cost.
On federal research grants, voluntary cost share generally is not expected, so do not promise more than you have to.
A worked example
Say the commitment is $30,000 over two years, made up of the PI's 5% effort, equipment the department paid for, and a partner's volunteer time.
- Split the target by period. Year one is half, so $15,000.
- Compare payroll to certified effort. Pull actual payroll on the cost share side and compare it to certified effort for the same period. The two should agree.
- Check the proof behind in-kind. Pull the equipment invoices and in-kind entries, and confirm every in-kind entry has its partner letter attached.
- Write down the gap every quarter, with the reason.
Two exceptions that look like real life
Year one payroll shows $6,500, not $9,750: the PI certified 5% cost share all year, but the payroll split was missing for four months.
Move the cost with an adjustment, recertify the periods you changed, and fix the split going forward.
A quieter one: the in-kind entry posted, but the partner letter is missing. It is in the ledger but not proven, so it does not count yet.
Most teams build a custom report for this, and some keep a workbook on the side. Whatever you use, it needs to show the promise, the actuals and the gap for each period.
Two ways to take this further
The free health check runs sixteen checks on your grants area, and the free Effort Certification Review tests your own export in your browser.
The Sponsored Award Review is the scored version, $1,950 for your whole institution.
More guides like this: Workday Grants guides from an independent consultant.